H.R. 1 · 119th Congress
An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.
Rep. Arrington, Jodey C. [R-TX-19] (R-TX) · Introduced
Latest action
Became Public Law No: 119-21.
· from Congress.gov, as of August 8, 2026
Committees
What this stage means
The bill is now law — by the President's signature, by the ten-day rule when the President declines to sign, or by a two-thirds veto override.
Why this matters
There are three constitutional paths to enactment, and only one of them requires the President's approval.
What can happen next
Executive agencies write regulations to implement it; courts may review challenges to it.
Study this bill
AP GovThe constitutional question
How far does Congress's Article I taxing-and-spending power reach when exercised through budget reconciliation — a process that needs only 51 Senate votes but is limited by the Byrd Rule to budgetary provisions?
The strongest case for
Without this act, tax rates on most households were scheduled to rise automatically when the 2017 cuts expired — Congress was choosing between action and a de facto tax increase in a cost-of-living crisis. Making the rates permanent gives families and small businesses planning certainty, and the expanded child tax credit and new deductions for tips and overtime are targeted at workers, not only high earners. Medicaid work requirements for able-bodied adults without dependents restore the program's link between assistance and work that welfare reform established in 1996 with bipartisan support. Voters handed one party unified government; using reconciliation to deliver the platform they ran on is democratic accountability, not a loophole.
The strongest case against
The Congressional Budget Office projected the act adds roughly $3 trillion to deficits over a decade while cutting Medicaid spending by hundreds of billions — a transfer from the program that insures the poorest Americans to a tax structure whose largest dollar benefits flow upward. Work requirements sound reasonable but in Arkansas's real-world trial they removed thousands of eligible people over paperwork, not employment. Rolling back clean-energy credits strands private investment already committed to factories in both red and blue states. And passing generational fiscal policy on a bare party-line vote through reconciliation — with no hearings a minority could shape — is exactly the majoritarian haste the Senate's rules were designed to slow.
Foundational documents in play
- U.S. Constitution
Article I, Section 8 taxing-and-spending power is the entire constitutional basis of a reconciliation package.
- Federalist No. 51
Reconciliation lets a Senate majority bypass the filibuster — a live test of how far majority ambition can go inside the rules.
- Core Principles from The Wealth of Nations
The bill's tax-cut theory rests on the free-enterprise premise that lower burdens on private activity produce growth.
Required cases in play
- McCulloch v. Maryland (1819)
McCulloch's broad reading of implied fiscal powers is why Congress can restructure taxes, Medicaid, and energy credits in one act.
Organizations supporting
Organizations opposing
This has happened before
The Tax Cuts and Jobs Act of 2017 — the same playbook: unified government, budget reconciliation, party-line passage, and sunset dates chosen to satisfy the Byrd Rule. Its scheduled 2025 expirations are precisely what forced this bill onto the agenda, a lesson in how one Congress's procedural compromise becomes the next Congress's deadline.
Practice FRQ
Concept Application. "In 2025, Congress enacted a multi-trillion-dollar tax and spending package using budget reconciliation, which cannot be filibustered, after the Senate parliamentarian removed several provisions for violating the Byrd Rule." (A) Describe the Senate filibuster. (B) Explain how reconciliation changes the number of senators needed to pass fiscal legislation. (C) Explain how the Byrd Rule acts as a check on the majority party even within reconciliation.
Sources: www.congress.gov · www.cbo.gov
Action history
Every recorded action from Congress.gov — 59 total.
Signed by President.
Signed by President.
Became Public Law No: 119-21.
Became Public Law No: 119-21.
House
Pursuant to the provisions of H. Res. 566, Mr. Arrington called up the Senate amendment to H.R. 1.
House
Mr. Arrington moved that the House agree to the Senate amendment. (consideration: CR H3059-3187)
House
Mr. Arrington moved that the House agree to the Senate amendment to H.R. 1. (CR H3143)
House
DEBATE - Pursuant to the provisions of H. Res. 566, the House proceeded with one hour of debate on the motion to agree to the Senate amendment to H.R. 1.
House
The previous question was ordered pursuant to the rule.
Resolving differences -- House actions: On motion that the House agree to the Senate amendment Agreed to by recorded vote: 218 - 214 (Roll no. 190).
House
On motion that the House agree to the Senate amendment Agreed to by recorded vote: 218 - 214 (Roll no. 190). (text: CR H3059-3143)
House
Motion to reconsider laid on the table Agreed to without objection.
Presented to President.
House
Presented to President.
Senate
Motion by Senator Bennet to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 354.
Senate
Motion by Senator Wyden to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 357.
Senate
Motion by Senator Warnock to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 48 - 51. Record Vote Number: 359.
Senate
Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay Vote. 51 - 50. Record Vote Number: 372.
Senate
Passed Senate with an amendment by Yea-Nay Vote. 51 - 50. Record Vote Number: 372.
Senate
Message on Senate action sent to the House.
Senate
Considered by Senate.
Senate
Motion by Senator Schumer to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 332.
Senate
Motion by Senator Markey to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 49 - 51. Record Vote Number: 333.
Senate
Point of order that the measure violates section 425(a)(2) of the Congressional Budget Act raised in Senate.
Senate
Motion to waive section 425(a)(2) of the Congressional Budget Act with respect to the measure agreed to in Senate by Yea-Nay Vote. 51 - 48. Record Vote Number: 334.
Senate
Motion by Senator Wyden to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 335.
Senate
Motion by Senator Coons to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 48 - 52. Record Vote Number: 336.
Senate
Motion by Senator Lujan to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 49 - 51. Record Vote Number: 337.
Senate
Motion by Senator Reed to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 48 - 52. Record Vote Number: 338.
Senate
Motion by Senator Blunt Rochester to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 48 - 52. Record Vote Number: 340.
Senate
Motion by Senator Kaine to commit to Senate Committee on Homeland Security and Governmental Affairs with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 346.
Senate
Motion by Senator Blumenthal to commit to Senate Committee on Armed Services with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 347.
Senate
Motion by Senator Gallego to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 348.
Senate
Motion by Senator Hassan to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 48 - 52. Record Vote Number: 349.
Senate
Motion by Senator Duckworth to commit to Senate Committee on Agriculture, Nutrition, and Forestry with instructions rejected in Senate by Yea-Nay Vote. 49 - 51. Record Vote Number: 350.
Senate
Motion by Senator Schiff to commit to Senate Committee on Agriculture, Nutrition, and Forestry with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 351.
Senate
Motion by Senator Alsobrooks to commit to Senate Committee on Finance with instructions rejected in Senate by Voice Vote.
Senate
Motion by Senator Kelly to commit to Senate Committee on Finance with instructions rejected in Senate by Voice Vote.
Senate
Motion by Senator Murphy to commit to Senate Committee on Finance with instructions rejected in Senate by Voice Vote.
Senate
Motion by Senator King to commit to Senate Committee on Finance with instructions rejected in Senate by Voice Vote.
Senate
Motion by Senator Padilla to commit to Senate Committee on Finance with instructions rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 353.
Senate
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 107.
Senate
Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 49. Record Vote Number: 329.
Senate
Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
House
Rule H. Res. 436 passed House.
House
Considered under the provisions of rule H. Res. 436. (consideration: CR H2235-2357)
House
Rule provides for consideration of H.R. 1. The resolution provides for consideration of H.R. 1 under a closed rule with two hours of general debate and one motion to recommit.
House
DEBATE - The House proceeded with two hours of debate on H.R. 1.
House
The previous question was ordered pursuant to the rule.
House
Mrs. Trahan moved to recommit to the Committee on the Budget. (CR H2356)
House
The previous question on the motion to recommit was ordered pursuant to clause 2(b) of rule XIX.
House
On motion to recommit Failed by the Yeas and Nays: 212 - 216 (Roll no. 144).
House
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 214, 1 Present (Roll no. 145). (text: CR H2235-2334)
House
On passage Passed by the Yeas and Nays: 215 - 214, 1 Present (Roll no. 145). (text: CR H2235-2334)
House
Motion to reconsider laid on the table Agreed to without objection.
House
Rules Committee Resolution H. Res. 436 Reported to House. Rule provides for consideration of H.R. 1. The resolution provides for consideration of H.R. 1 under a closed rule with two hours of general debate and one motion to recommit.
House
The House Committee on the Budget reported an original measure, H. Rept. 119-106, by Mr. Arrington.
House
The House Committee on the Budget reported an original measure, H. Rept. 119-106, by Mr. Arrington.
House
Placed on the Union Calendar, Calendar No. 78.